Management Accounting - Science topic

This study focuses on enhancing Indonesia's quality award criteria using three globally recognized Excellence Quality Models (EQMs): Deming Prize, MBNQA, and EFQM. While Indonesia's current quality award framework aligns with MBNQA, it mostly evaluates financial performance and overlooks internal capabilities. This research aims to revise the cri...

Redesigning modern accounting and repor­ting as a system based solely on the valuation of objects is an urgent and objective requirement dictated by the logic of modern business. Non-financial (non-cost) indicators are an effective tool for assessing the impact of an enterprise on the social and natural environment, its ability to sustainable devel...

In today's complex and changeable business environment, the effectiveness of enterprise management is of vital importance to the survival and development of enterprises. This article, through practical observation and logical analysis, expounds the application connotation of managerial economics in enterprise management, deeply analyzes its applica...

The focus of this study is on a review of literatures on Critical Audit Matters CAMs in relation to Audit Quality and to x-ray as many as all the past available works on the Critical Audit Matters CAMs in relation to CAMs, CAMs procedures, investors' views, auditors' liability and audit reporting quality as found in the literatures and the gap in k...

This study aims to examine the effect of responsibility accounting implementation and management accounting systems on cost control at BPR Tanaoba Lais Manekat Kupang. Data were collected through questionnaires from 126 respondents using a saturated sampling technique. A quantitative method was employed, including tests of validity, reliability, cl...

Digital transformation drives a paradigm shift in management accounting, where Big Data and Business Intelligence (BI) now play a strategic role in supporting data-based decision making. This article aims to comprehensively examine how the integration of the two technologies improves the effectiveness, speed, and accuracy of the managerial accounti...

Abstrak Makalah ini mengangkat pentingnya transformasi peran akuntansi dari fungsi pelaporan tradisional menjadi mitra strategis dalam menghadapi tantangan ekonomi global, disrupsi teknologi, dan tuntutan tata kelola berkelanjutan. Dengan mengintegrasikan berbagai teori dan praktik dari akuntansi manajemen, sistem informasi akuntansi, perencanaan r...

Resumo A suinocultura intensiva exige elevados níveis de controle produtivo e racionalidade econômica, especialmente em contextos marcados por volatilidade de preços, exigências sanitárias e pressão por sustentabilidade. Diante deste contexto, o artigo tem como objetivo analisar como a adoção de práticas de bem-estar animal impacta a eficiência eco...

This study explores the relationship between green innovation (GRIN) and sustainability reporting (SURE), investigating the direct and indirect pathways through which GRIN influences SURE. It examines whether the relationship is strengthened by environmental management accounting (EMAC) and the role of green absorptive capacity (GACA) as a moderato...

The Digital Economy (DE) has significantly impacted the global economy. This paper presents a bibliometric analysis to explore the impact of digitalization on economic growth, covering literature from 2008 to 2024 sourced from the Scopus database. It aims to map the intellectual contours and evolution of research within economics, econometrics, fin...

This study investigates how traditional costing methods hinder the development of modular product architectures. A structured literature review identifies the gap between Management Accounting (MA) and Innovation and Operations Management (IOM), revealing that current costing approaches often fail to provide an accurate cost assessment of the impac...

The revolutionary effect of ESG reporting, with its widespread influence on management accounting. Thus, the strategic necessity for organizations is the seamless incorporation of ESG approaches into their management accounting systems to foster improved business performance and a sustained competitive edge. This research aims to enhance the use of...

This study aims to clarify the impact of management accounting information systems (MAIS) on competitive advantage (CA) and firm performance (FP), as well as examine the moderating role of digital transformation (DT) in this relationship. Data were collected through a structured questionnaire administered to 145 senior and middle managers at Vietna...

In today’s evolving society, meaningful development cannot be fully realized without acknowledging the vital role of the electronics sector, especially as it functions within informal markets. These markets have become more than just centers of commerce; they serve as informal learning grounds where many young people acquire entrepreneurial skills,...

Diego e Laura, empreendedores resilientes, enfrentaram uma crise quando o seu próspero salão de festas foi obrigado a fechar as portas devido à pandemia da Covid-19. Após seis meses sem renda, eles decidiram reinventar seu negócio, aproveitando a estrutura da cozinha industrial do salão de festas para produzir e vender salgados congelados. No entan...

The printing industry faces increasingly fierce competition, driven by advancements in digital technology and shifting consumer preferences. Companies can no longer rely on conventional business approaches that solely focus on traditional production costs. The instability of raw material prices, rising operational costs, and increasing quality dema...

This study examined the relationship between internal audit practices and service delivery in public sector organizations, focusing on Nansana Municipality, Wakiso District. The research employed a mixed-methods approach, gathering both qualitative and quantitative data from municipal staff, management, and key stakeholders. The study aimed to asse...

The study investigated the relationship between internal controls and the financial performance of Savings and Credit Cooperative Organizations (SACCOs) in Mukono District, Uganda. The research focused on two key components of internal control systems control environment and risk assessment and examined how these influenced financial performance. A...

The research aims to investigate the nature of the correlational and influential relationship between entrepreneurial orientation as an independent variable and social media marketing capabilities as a dependent variable with its two dimensions (pricing ability and marketing communication ability) in the premium restaurants community of Al-Mansour...

This study examines the implementation of internal control and the use of accounting information systems on the financial reporting quality of PT. Misool Eco Resort. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis. Key informants included the administrative director, operational m...

Business performance in post covid-19 transportation companies requires the right management accounting strategy. This study aims to test and analyze the factors that influence business performance in transportation companies, especially bus companies in Central Java and Yogyakarta. The sample was 118 respondents obtained using purposive sampling t...

Subject: Publication and Presentation of Research Paper at the 62nd National CMA Convention Dear Esteemed Colleagues and Academicians, I am pleased to inform you that my research paper titled "The Role of Management Accountant in Agrifood Policy Formation" India's agriculture sector faces external costs, affecting decision-making across sectors....

This study aims to examine the factors that affect the company's Corporate Environmental Performance (CEP) and examine the role of Green Process Innovation (GPI) on the relationship between Environmental Management Accounting (EMA), Green Transformational Leadership (GTL), and Green Human Resource Management (GHRM) towards CEP. This quantitative re...

Management accounting is mostly about costing and budgeting, and has been developed to be strategic management accounting to manage the cost and budgeting strategically. I present in this article my view regarding how far the philosophy of management accounting and strategic costs has added to the international economy and the international goods a...

The aim of this study was to examine how effective working capital management (WCM) practices can enhance the profitability of SMEs in this region, with a focus on evaluating the role of inventory management, accounts receivable, accounts payable, and cash management in improving financial performance. Given the vital role SMEs play in Zambia’s eco...

Research aims: This study examines the implementation of carbon management accounting practices within six climate-sensitive industries in Indonesia.Design/Methodology/Approach: Employing content analysis and K-means clustering by sector and year, this research investigates 198 firm-years covering the period from 2016 to 2022.Research findings: The...

This study aims to determine the role of digital literacy in mediating the influence of digital transformation on the role of management accountants among students of the Accounting Study Program, Faculty of Economics and Business, University of Nusa Cendana. This study applies a quantitative approach, with data collected through questionnaires com...

This study aims to analyze the environmental costs incurred by PT Perusahaan Gas Negara Tbk. in controlling environmental activities from 2019 to 2023 and assess the effectiveness and efficiency of environmental cost control. The environmental costs analyzed consist of prevention costs, detection costs, internal failure costs, and external failure...

The decision-making behavior of Generation Z as future decision makers is very important to know and understand. This study was motivated by the lack of research on the decision-making behavior of Generation Z, especially in the field of management accounting. Prospect Theory was chosen as the theoretical basis for testing the existence of decision...

In the last decade, we have witnessed accelerated changes in all fields of business of a modern company. Each such business change represents and has represented a great challenge for company management. The management teams had to respond adequately and efficiently to every challenge that was brought about by the use of modern technologies in busi...

This study aims to analyze the role of Management Accounting System (SAM) in supporting strategic decision making in Small and Medium Enterprises (SMEs) in Medan Baru District through a literature review approach. In facing increasingly complex business challenges, relevant and timely information is a key factor in decision making. SAM as part of a...

This inductive study investigates the phenomenon of narrative switching in accounts of failure within entrepreneurial contexts, which occurs when a narrator suddenly switches to an alternative story of the events within the same interaction. Using a stories‐in‐action perspective, we present the findings of a narrative analysis of in‐depth interview...

Incorporating Industry 4.0 technologies into Botswana's management accounting procedures has shown promise for efficiency and cost reduction. According to quantitative evaluations, technologies like cloud computing, artificial intelligence, machine learning, and data analytics greatly improve operational efficiency and allow for cost savings throug...

This community service aimed to provide waste banks in Kupang (Indonesia) with an understanding of identifying environmental costs and recording them in financial statements based on Environmental Management Accounting (EMA). The training helped waste bank managers recognize and efficiently manage environmental costs. Six waste banks participated:...

Article writing training for Scopus indexed journals organized by the Management Department, Faculty of Economics and Business, Universitas Pattimura aims to improve lecturers' skills in writing quality scientific articles. This activity involves lecturers from three departments at the Faculty of Economics and Business, namely Management, Accountin...

Environmental Management Accounting (EMA) facilitates firms’ ability to identify, collect, record and evaluate environmental information critical for informed decision-making. EMA adoption is vital in controlling environmental costs, fostering innovation in eco-friendly technologies/products, and improving overall environmental performance. This st...

Responsibility accounting (RA) is a concept in management accounting that involves delegating authority and responsibility to managers of departments or activities within a company (Oanh, 2022; Shahwan et al., 2023). It functions as a system that provides flexible, timely, and accurate information to assess managers’ efficiency and improve firm per...

Amid escalating global environmental pressures, this study examines how Strategic Management Accounting Practices (SMAPs) enhance environmental performance in Jordan’s industrial sector. Green Human Resource Management (GHRM) serves as a crucial mediator. Drawing on contingency theory, we propose that SMAPs—including environmental cost analysis and...

The existence of environmental management accounting in an organization aims to provide information on the financial and non-financial aspects of the company's environmental performance. This study aims to determine the understanding of restaurant actors who have obligations. The status of the implementation of Environmental Management Efforts and...

Résumé Cet article est un essai de définition du contrôle de gestion environnemental qui prend comme point de départ les deux courants du contrôle de gestion classique. Avant de présenter les différentes typologies des stratégies environnementales et leurs objectifs, il convient de considérer que tout dispositif de contrôle peut être impacté par la...

This study aims to discover the impact of applying and analysing artificial intelligence (AI) systems on melasma in several companies across the energy, oil and gas sectors. The information collected for this study was examined using a sample of executives, experts, management accountants and engineers. A questionnaire was designed to investigate a...

The Upper Echelons Theory (UET) was employed in this study to examine the effects of Green Transformational Leadership (GTL) on the Green Reward System (GRS), Proactive Environmental Strategy (PES), Environmental Management Accounting (EMA), and Environmental Performance (EP). The data was collected from 198 CEOs of Vietnamese manufacturing enterpr...

This study examines the gap between the practical roles of management accountants and societal expectations in Sri Lanka's public listed companies, emphasizing the alignment between professional demands and theoretical perspectives. A quantitative research approach was adopted, with data collected through a structured questionnaire distributed to m...

Purpose: This study aims to identify an ideal information system to support cooperative organizations in enhancing their managerial performance and promoting long-term business sustainability. Research Methodology: Data were collected through distributed questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM)...

This study examines the impact of corporate governance practices on the effectiveness of audit committees within regulatory authorities in Tanzania. This subject is important to regulatory authorities and policy-makers in reflecting on their corporate governance practices. Adopting a quantitative approach, the research targeted board members, manag...

Persistent challenges, such as the decline in market share, clientele, and profitability, have plagued Kenya’s deposit-taking savings and credit cooperatives (DT SACCOs). As the market becomes more competitive with the entry of new participants, several DT SACCOs, particularly in Bomet and Kericho Counties, have experienced failures due to industry...

This systematic literature review applied bibliometric analysis and science mapping to analyse studies on management accounting and digital technologies. The objective was to gain insights from multidisciplinary perspectives, including topics such as big data, business intelligence and analytics, artificial intelligence, and blockchain. The analysi...

This study aims to examine and determine the extent to which profit-sharing from Mudharabah financing is recognized in Islamic commercial banks, with a particular focus on Bank Jabar Banten Sharia. A qualitative descriptive method is employed using a case study approach and a phenomenological perspective. Data is gathered from both primary and seco...

The transformative influence of Big Data across diverse societal spheres is now unequivocal, with its pervasive impact extending to the domain of management accounting. Consequently, the strategic imperative for enterprises lies in the seamless integration of Big Data methodologies into their management accounting frameworks to cultivate enhanced b...

This study examines the impact of cost misclassification on profit optimization and how management accounting strategies can mitigate these issues. Using a literature review approach, we analyze various cost classification errors and their consequences on financial decision-making. Effective management accounting strategies, including cost control,...

Purpose This study investigates the impact of environmental management accounting (EMA) on organizational performance, with a focus on how national EMA maturity, performance type and firm size influence this relationship. The aim is to explore how EMA can support sustainability goals while enhancing performance across diverse contexts. Design/meth...

How to cite this paper: Begum, R., & Begum, F. (2025). Digitalization of management accounting in small and medium enterprises: Expansion of the technology acceptance model. Corporate Governance and Sustainability Review, 9(2), 91-99. Businesses, especially small and medium-sized enterprises (SMEs), need digital management accounting to manage fina...

The precision of Software Effort Estimates (SEE) is essential for planning, managing, and thoroughly assessing software projects, ensuring they stay on budget and schedule. Achieving accurate SEE results is vital for handling future software development tasks, addressing the challenges of overestimating and underestimating resources. The method emp...

Purpose This study aims to examine how gender is conceptualised and addressed within management accounting research, moving beyond its use as a mere “control variable” or “dummy variable”. It identifies dominant themes, highlights ongoing research gaps and proposes directions for developing more inclusive and critically engaged research. Design/me...

The research investigated the strategic management accounting systems and performance of publicly listed consumer goods firms in Nigeria. It utilized an ex post facto study design. The population comprised all twenty-one firms listed in the consumer goods category of the Nigerian Exchange Group. A purposive sampling method was employed to obtain a...

Purpose: The primary objective of this study was to investigate the relationship between capital requirements and the financial performance of deposit-taking savings and credit cooperative organizations in Kenya. The study was anchored on three theories: the pecking order theory, signaling theory, and liquidity management theory. Methodology: A des...

This study investigates the relationship between managers’ abnormal disclosure tone and opportunistic behaviour in managerial accounting, grounded in agency theory. Using a quantitative ex-post-facto design, we analysed data from 1,411 annual reports of 143 companies listed on the Tehran Stock Exchange between 2008 and 2020. Finance-oriented dictio...

Social media profoundly influences organizational practices. While being a communication channel in which companies continue to pivot their investments, top managers are still skeptical about their usefulness. Marketers struggle to assess social media marketing effectiveness, as traditional measurement methods lack compatibility with social media d...

Purpose: This project aims to strengthen the capacity of the Tunah Village community in managing cooperatives and local natural products such as Siwalan, Legen, or Lontar. It addresses the lack of financial and managerial skills, which limits economic development in the region. Method: Conducted by the Department of Accounting at Airlangga Universi...

Los gestores bibliográficos facilitan de manera significativa la gestión de citas y referencias, lo que justifica la necesidad de formar a los estudiantes de posgrado en su uso. Dada la complejidad que puede representar el dominio de estas herramientas, es fundamental garantizar capacitaciones de calidad. En este contexto, la presente investigación...

Market orientation and differentiation strategy are essential determinants of contemporary performance measurement practice. However, studies investigating the association between market orientation and differentiation strategy on the use of non-financial measures (NFMs) in an emerging economy setting are still limited. This study examines whether...

The study addresses the transformative implications of digitalization, notably the integration of digital twins, in various manufacturing and management application areas, including accounting information systems, operational costs, and organizational changes. It emphasizes the need for comprehensive policies and training programs to enhance prepar...

Introduction: In the era of Smart Society 5.0, organizational sustainability performance (OSP) has become a critical concern, requiring the integration of advanced management control systems (MCS), strategic management accounting (SMA), digital leadership styles (DLS) and organizational culture (OC). Objectives: This study aims to investigates the...

The purpose of this article is to consider modern approaches to management accounting in Uzbekistan, identify the main problems of its implementation and suggest possible ways of improvement, based on international experience and the specifics of the Uzbek economic environment.

Research on auditor performance is a compelling topic because various internal factors, namely auditor accountability, competency, and independence, may affect auditor performance. Previous research concluded that the results of the factors affecting auditor performance were found to be inconclusive (mixed results). This motivated this study to re-...

The purpose of this study was to examine the relationship between internal controls and public financial management in Kampala Capital City Authority. KCCA is the legal entity established by the Ugandan Parliament that is responsible for the operations of the capital city of Kampala in Uganda. The objectives were to assess the impact of internal co...

This study aims to examine the urgency of implementing ethics in maintaining the integrity of the management accounting profession. The management accounting profession has a strategic role in providing financial and non-financial information for internal company decision making. However, the increasing cases of ethical violations such as financial...

To gain insights into resilient action-taking in management accounting departments in the healthcare sector during times of crisis, this article investigates the reaction of these departments in German hospitals during the Corona pandemic. The analysis is based on qualitative data collected via semi-structured interviews with 21 senior management a...

Purpose- This study aims to explore the practical role of governmental accounting in achieving the sustainable development goals (SDGs). It considers the technical aspects of accounting, how accounting affects the society in which it operates (the social role), and expectations as to what accounting should-or should not-do (the moral role). Design...

The manufacturing companies increasing worry over industrial waste and environmental contamination is endangering the planet and its fauna. Therefore, in order to improve organizational operations toward corporate sustainability and achieving competitive advantage, the three potential solutions Green Intellectual Capital, Environmental Management A...

The current research examines the impact regarding financial literacy and transparency on budget management within Voting Organizing Committees (PPS) in Donggala Regency, Indonesia. A quantitative approach is employed, involving a census of 501 PPS members from 167 subdistricts. Data is gathered via structured surveys and assessed using multiple li...

Context Relationship between soundscapes, habitat types, and landscape structure are insufficiently assessed in mountain landscapes. Characterizing soundscape patterns is important for understanding how human and natural processes affect mountain acoustic environments. Objectives We aim to characterize summer soundscapes across major mountain habi...

This essay explores the intersection of AI-driven tools like DeepSeek and its impact on academic assessments in accounting education. Using the Management Accounting course as an example, this research examines how AI technologies are influencing the nature of student assessments, particularly in terms of their effectiveness and accuracy. The study...

A holistic view of nature, which situates human relationships and actions within ecosystems, can broaden our understanding of environmental problems and expand the scope and efficacy of potential solutions. Social–ecological systems (SES) research attempts to take this broad perspective. However, a core challenge for the field is accounting for the...

In the current context of digital transformation and intelligent upgrading, the accounting profession is facing a transformation. This change brings challenges and opportunities at the same time. With the wide application of information technology, the combination of the accounting field and artificial intelligence is gradually deepening. It has gr...

This paper examines Environmental Management Accounting (EMA) as a strategic tool for promoting sustainable development in businesses. EMA integrates environmental costs into financial decision-making, helping organizations improve both economic performance and environmental responsibility. Using a qualitative approach based on literature analysis,...

This research explores the determinants of business success at Sunan Derajat Islamic Boarding School. Most Islamic boarding schools in Indonesia are dominant as educational institutions and preachers, so many do not run businesses for economic independence, resulting in the boarding schools charging high tuition fees for their students. This resear...

In an era of rapid and dynamic business change, the need for organizational agility has become increasingly important. This research aims to analyze how integration between strategic management and accounting practices can form an effective path to improving organizational agility. Using a qualitative approach through case studies on several organi...

Purpose: This research aims to test an analyze the influence of knowledge Islamic Boarding School Accounting Guidelines on financial management accountability at Islamic Boarding Schools in Martapura City. Methodology: This type of research is qualitative research using primary data by distribusing questionnaires to managers and employees at Islami...

Um dos principais reflexos da recente pandemia da Covid-19 foi o desequilíbrio do fluxo de caixa de diversas empresas, culminando com o encerramento das atividades daquelas integrantes de setores mais fragilizados. Outras organizações conseguiram se adaptar ao novo contexto. Considerando essa situação, esta pesquisa descritiva objetivou conhecer o...

The study explored teachers’ reflections on management accountability relationships between School Management Bodies (SMBs) and teachers for curriculum implementation in primary schools. An exploratory case study type and a multiple case study research design were employed. Data were collected using semi-structured interviews and documentary review...

Purpose-The objectives of the study are to determine factors affecting the applications of strategic management accounting (SMA) techniques and the operational performance of Vietnamese enterprises. Design/methodology/approach-Using a mixed research method (qualitative research combined with quantitative research), with survey data from 262 medium...

Introduction Heart failure is a complex disorder, that can require hospitalization and specialist care, which patients may experience challenges accessing. In Northamptonshire, an innovative approach to heart failure services was introduced to address these challenges. This study aimed to explore and understand the diffusion dynamics of the heart f...

ABSTRACT Management Control System (MCS) is a strategic tool that plays a role in improving a company's financial performance through optimizing operational efficiency, more effective resource allocation, and data-based decision making. This study aims to analyze the effect of MCS implementation on a company's financial performance from a managemen...

The purpose of this study is to examine the implementation of financial management transparency and accountability at the Don Bosco Foundation in Manado. This research uses a descriptive quantitative method, along with a qualitative approach to understand the perspectives and experiences of individuals or groups. The research instruments include qu...

The publication of the standards of the IFRS-Sustainability series, and in particular the IFRS-S standards, which came into force on January 1, 2024, set new requirements for financial information management, in particular, setting the problem of identifying the risks and opportunities of activities formed by the main provisions of the concept of s...

Micro, Small and Medium Enterprises (MSMEs) play an important role in Indonesia's economy, contributing significantly to gross domestic product (GDP) and labor absorption. However, many MSMEs face challenges in financial management, especially in the effective use of accounting information. Accounting training and the level of education of business...

The construction sector in Malaysia plays a crucial role in contributing to the country’s development. Despite its significant contribution, the construction industry in Malaysia is struggling with challenges related to carbon dioxide emissions and sustainability. Consequently, this research investigates the issue of environmental sustainability wi...

Managerial performance is a crucial and primary component in enhancing achievements in management. The research aims at empirically examining the effect of Budget Congruence on Managerial Performance, mediated by Procedural Fairness, Distributive Fairness, and Management Accounting Systems at Islamic State Universities (PTKIN) with public service a...

The primary purpose of this paper is to investigate the relationships between management accounting innovations, corporate sustainability, and National In-country Value (ICV) certification in the United Arab Emirates. This study uses a quantitative survey instrument for data collection. The findings in this paper highlight a significant positive re...

Corporate burnout has emerged as a critical challenge in modern workplaces, particularly in organizations struggling to achieve a sustainable work-life balance. This study explores the role of management accounting in mitigating burnout through the integration of non-financial performance indicators (NFPIs), strategic budgeting for employee well-be...

As artificial intelligence (AI) increasingly drives business intelligence (BI) processes, organizations face the critical need to establish robust data governance frameworks to ensure data integrity, security, and compliance. AI-powered BI relies heavily on vast amounts of high-quality data for generating accurate insights and making informed decis...

Título: Gestion de Tesoreria en Cuba: Clave para la Eficiencia Financiera. Autores: Anthony Alvarez Regueira Resumen Este trabajo analiza la gestión de tesorería en el contexto cubano, destacando su importancia para la liquidez y el cumplimiento de las obligaciones financieras de las empresas. En Cuba, las empresas enfrentan desafíos significativos...

Resumen Este trabajo analiza la gestión de tesorería en el contexto cubano, destacando su importancia para la liquidez y el cumplimiento de las obligaciones financieras. En Cuba, las empresas enfrentan desafíos significativos como la falta de acceso a financiamiento, la burocracia y la escasez de recursos, lo que complica la implementación de estra...

Este trabalho apresenta os resultados da aplicação de uma ferramenta da contabilidade gerencial denominada de análise Custo/Volume/Lucro (CVL) como instrumento de controle e tomada de decisão em microempeendimentos, a partir das necessidades informacionais dos usuários. Foi utilizado o método dedutivo, pois partiu de conceitos clássicos da literatu...

Management accounting techniques that improve customers satisfaction in banks include decision making, costing, performance evaluation, time driven activity-based costing and budgeting. The study focuses on present practices of management accounting for customer satisfaction in Nepalese commercial bank. Management accounting practices (MAPs) play i...

In the contemporary global business landscape, characterized by intense competition and rapid technological advancements, enterprises are in a constant quest to enhance their competitive edge. Strategic management accounting has emerged as a pivotal discipline, enabling companies to make informed decisions and gain a strategic advantage. This paper...

Traditional business reporting has focused on economic metrics for decades, often neglecting environmental and societal considerations. This study addresses this gap by investigating the implications of ecological accounting practices in creating a sustainable value that integrates environmental, economic, and societal dimensions. It incorporates t...

This study explores the impact of Management Accounting Practices (MAPs) on organizational performance in Nepalese commercial banks, focusing on budgeting, decision-making, costing, performance evaluation, benchmarking, and Time-Driven Activity-Based Costing (TDABC). A quantitative research design was employed, with data collected through structure...